Supplementary Provisions, Article 15Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Equipment, etc. for Strengthening the Economic and Social Energy Infrastructure Is Acquired
第十五条(経済社会エネルギー基盤強化設備等を取得した場合の特別償却又は法人税額の特別控除に関する経過措置)
With regard to corporation tax in the case where a corporation prescribed in Article 42-5, paragraph (1) of the Former Act has put equipment, etc. for strengthening the economic and social energy infrastructure prescribed in that paragraph that it acquired, or manufactured or constructed, before the Effective Date to use for the business prescribed in that paragraph, the provisions of that Article remain in force. In this case, the phrase "the preceding Article, paragraphs (2) through (4) and paragraph (6) of the following Article" in paragraph (2) of that Article is deemed to be replaced with "Article 42-4, Article 42-5, paragraphs (2) and (3), and Article 42-6, paragraphs (2) through (4) and paragraph (6) of the 1992 New Act", the phrase "and Article 68-2" is deemed to be replaced with ", Article 42-8, paragraph (2) and Article 68-2, and Article 42-5, paragraphs (2) and (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1992 Amendment Act, which remain in force pursuant to the provisions of Article 19, paragraph (1) of the Supplementary Provisions of the 1992 Amendment Act", the phrase "if there is an amount to be deducted, that amount" in paragraph (3) of that Article is deemed to be replaced with "if there is an amount to be deducted, or if there is an amount to be deducted from the amount of corporation tax on income for that business year pursuant to the provisions of Article 42-5, paragraph (2) of the 1992 New Act or Article 42-5, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1992 Amendment Act, which remains in force pursuant to the provisions of Article 19, paragraph (1) of the Supplementary Provisions of the 1992 Amendment Act, those amounts", the phrase "or Article 42-5, paragraph (2) of the Act on Special Measures Concerning Taxation" in paragraph (8) of that Article is deemed to be replaced with "or Article 42-5, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 13 of 1990; hereinafter referred to as "the 1990 Amendment Act"), which remains in force pursuant to the provisions of Article 15, paragraph (1) of the Supplementary Provisions of the 1990 Amendment Act", and the phrase "and Article 42-5, paragraph (2) of the Act on Special Measures Concerning Taxation" is deemed to be replaced with "and Article 42-5, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1990 Amendment Act, which remains in force pursuant to the provisions of Article 15, paragraph (1) of the Supplementary Provisions of the 1990 Amendment Act".
旧法第四十二条の五第一項に規定する法人が施行日前に取得又は製作若しくは建設をした同項に規定する経済社会エネルギー基盤強化設備等を同項に規定する事業の用に供した場合における法人税については、同条の規定は、なおその効力を有する。この場合において、同条第二項中「前条、次条第二項から第四項まで及び第六項」とあるのは「平成四年新法第四十二条の四、第四十二条の五第二項及び第三項、第四十二条の六第二項から第四項まで及び第六項」と、「並びに第六十八条の二」とあるのは「、第四十二条の八第二項並びに第六十八条の二並びに平成四年改正法附則第十九条第一項の規定によりなおその効力を有するものとされる平成四年改正法による改正前の租税特別措置法第四十二条の五第二項及び第三項」と、同条第三項中「控除される金額がある場合には、当該金額」とあるのは「控除される金額がある場合又は平成四年新法第四十二条の五第二項若しくは平成四年改正法附則第十九条第一項の規定によりなおその効力を有するものとされる平成四年改正法による改正前の租税特別措置法第四十二条の五第二項の規定により当該事業年度の所得に対する法人税の額から控除される金額がある場合には、これらの金額」と、同条第八項中「又は租税特別措置法第四十二条の五第二項」とあるのは「又は租税特別措置法の一部を改正する法律(平成二年法律第十三号。以下「平成二年改正法」という。)附則第十五条第一項の規定によりなおその効力を有するものとされる平成二年改正法による改正前の租税特別措置法第四十二条の五第二項」と、「並びに租税特別措置法第四十二条の五第二項」とあるのは「並びに平成二年改正法附則第十五条第一項の規定によりなおその効力を有するものとされる平成二年改正法による改正前の租税特別措置法第四十二条の五第二項」とする。
With regard to the application of the provisions of Articles 42-4 through 42-8, Article 52-2, Article 52-3 or Article 62-3 (including as applied mutatis mutandis pursuant to Article 63, paragraph (5) and Article 63-2, paragraph (6) of the 1992 New Act) of the 1992 New Act in the case where the provisions of the preceding paragraph apply, the phrase "Article 68-2" in Article 42-4, paragraph (1) of the 1992 New Act is deemed to be replaced with "Article 68-2, and Article 42-5, paragraph (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1990 Amendment Act, which remains in force pursuant to the provisions of Article 15, paragraph (1) of the Supplementary Provisions of the 1990 Amendment Act (referred to as 'Article 42-5, paragraph (3) of the 1990 Former Act' in the following Article through Article 42-8)", the phrase "Article 68-2" in Article 42-5, paragraph (2) of the 1992 New Act is deemed to be replaced with "Article 68-2, and Article 42-5, paragraph (3) of the 1990 Former Act", the phrase "if there is an amount to be deducted, that amount" in paragraph (3) of that Article is deemed to be replaced with "if there is an amount to be deducted, or if there is an amount to be deducted from the amount of corporation tax on income for that business year pursuant to the provisions of Article 42-5, paragraph (3) of the 1990 Former Act or Article 42-5, paragraph (2) or (3) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1992 Amendment Act, which remains in force pursuant to the provisions of Article 19, paragraph (1) of the Supplementary Provisions of the 1992 Amendment Act, those amounts", the phrase "Article 68-2" in Article 42-6, paragraph (2), Article 42-7, paragraph (2) and Article 42-8, paragraph (2) of the 1992 New Act is deemed to be replaced with "Article 68-2, and Article 42-5, paragraph (3) of the 1990 Former Act", the phrase "or Article 51" in Article 52-2, paragraph (1) of the 1992 New Act is deemed to be replaced with "or Article 51, or Article 42-5, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the 1990 Amendment Act, which remains in force pursuant to the provisions of Article 15, paragraph (1) of the Supplementary Provisions of the 1990 Amendment Act (referred to as 'Article 42-5, paragraph (1) of the 1990 Former Act' in this Article and the following Article)", the phrase "or Article 51" in paragraphs (2) and (3) of that Article and Article 52-3, paragraph (1) of the New Act is deemed to be replaced with "or Article 51, or Article 42-5, paragraph (1) of the 1990 Former Act", and Article 62-3, paragraph (10), item (ii) of the 1992 New Act is deemed to further provide that, with regard to the application of the provisions of Article 42-5 of the Act on Special Measures Concerning Taxation prior to the amendment by the 1990 Amendment Act, which remains in force pursuant to the provisions of Article 15, paragraph (1) of the Supplementary Provisions of the 1990 Amendment Act, the phrase "and Article 68-2" in paragraph (2) of that Article is deemed to be replaced with ", Article 62-3 and Article 68-2".
前項の規定の適用がある場合における平成四年新法第四十二条の四から第四十二条の八まで、第五十二条の二、第五十二条の三又は第六十二条の三(平成四年新法第六十三条第五項及び第六十三条の二第六項において準用する場合を含む。)の規定の適用については、平成四年新法第四十二条の四第一項中「第六十八条の二」とあるのは「第六十八条の二並びに平成二年改正法附則第十五条第一項の規定によりなおその効力を有するものとされる平成二年改正法による改正前の租税特別措置法第四十二条の五第三項(次条から第四十二条の八までにおいて「平成二年旧法第四十二条の五第三項」という。)」と、平成四年新法第四十二条の五第二項中「第六十八条の二」とあるのは「第六十八条の二並びに平成二年旧法第四十二条の五第三項」と、同条第三項中「控除される金額がある場合には、当該金額」とあるのは「控除される金額がある場合又は平成二年旧法第四十二条の五第三項若しくは平成四年改正法附則第十九条第一項の規定によりなおその効力を有するものとされる平成四年改正法による改正前の租税特別措置法第四十二条の五第二項若しくは第三項の規定により当該事業年度の所得に対する法人税の額から控除される金額がある場合には、これらの金額」と、平成四年新法第四十二条の六第二項、第四十二条の七第二項及び第四十二条の八第二項中「第六十八条の二」とあるのは「第六十八条の二並びに平成二年旧法第四十二条の五第三項」と、平成四年新法第五十二条の二第一項中「又は第五十一条」とあるのは「若しくは第五十一条又は平成二年改正法附則第十五条第一項の規定によりなおその効力を有するものとされる平成二年改正法による改正前の租税特別措置法第四十二条の五第一項(以下この条及び次条において「平成二年旧法第四十二条の五第一項」という。)」と、同条第二項及び第三項並びに新法第五十二条の三第一項中「又は第五十一条」とあるのは「若しくは第五十一条又は平成二年旧法第四十二条の五第一項」と、平成四年新法第六十二条の三第十項第二号中「とする」とあるのは「とし、平成二年改正法附則第十五条第一項の規定によりなおその効力を有するものとされる平成二年改正法による改正前の租税特別措置法第四十二条の五の規定の適用については、同条第二項中「並びに第六十八条の二」とあるのは、「、第六十二条の三並びに第六十八条の二」とする」とする。
Supplementary Provisions, Article 16Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Equipment Utilizing Electronic Devices Is Acquired, etc.
第十六条(電子機器利用設備を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置)
The provisions of Article 42-6 of the New Act (excluding the part concerning the amount of corporation tax prescribed in paragraph (2)) apply to equipment utilizing electronic devices prescribed in paragraph (1) of that Article that a corporation acquires or manufactures, or leases, on or after the Effective Date, and with regard to equipment utilizing electronic devices prescribed in Article 42-6, paragraph (1) of the Former Act that a corporation acquired or manufactured, or leased, before the Effective Date, the provisions then in force continue to govern.
新法第四十二条の六(第二項に規定する法人税の額に係る部分を除く。)の規定は、法人が施行日以後に取得若しくは製作又は賃借をする同条第一項に規定する電子機器利用設備について適用し、法人が施行日前に取得若しくは製作又は賃借をした旧法第四十二条の六第一項に規定する電子機器利用設備については、なお従前の例による。
Supplementary Provisions, Article 17Transitional Measures Concerning Special Depreciation or Special Corporation Tax Credit Where Business Base Strengthening Equipment Is Acquired, etc.
第十七条(事業基盤強化設備を取得した場合等の特別償却又は法人税額の特別控除に関する経過措置)
The provisions of item (v) of the table in Article 42-7, paragraph (1) of the New Act (limited to the part concerning corporations engaged in the restaurant business prescribed in that item) apply to business base strengthening equipment prescribed in that paragraph that those corporations acquire or manufacture, or lease, on or after the Effective Date.
新法第四十二条の七第一項の表の第五号(同号に規定する飲食店業を営む法人に係る部分に限る。)の規定は、当該法人が施行日以後に取得若しくは製作又は賃借をする同項に規定する事業基盤強化設備について適用する。
Supplementary Provisions, Article 18Transitional Measures Concerning Special Corporation Tax Credit Where the Amount of Product Imports Has Increased
第十八条(製品輸入額が増加した場合の法人税額の特別控除に関する経過措置)
In the case where the provisions of Article 42-8, paragraph (2) of the New Act are applied, the provisions of Article 42-4, paragraph (1), Article 42-6, paragraph (2) and Article 42-7, paragraph (2) of the New Act (including as applied with the replacement of terms pursuant to Article 63, paragraph (6), item (ii) of the New Act (including as applied mutatis mutandis pursuant to Article 63-2, paragraph (6) of the New Act)) apply to the calculation of the amount of corporation tax prescribed in those provisions for business years of a corporation ending on or after the Effective Date.
新法第四十二条の八第二項の規定の適用を受ける場合における新法第四十二条の四第一項、第四十二条の六第二項及び第四十二条の七第二項(新法第六十三条第六項第二号(新法第六十三条の二第六項において準用する場合を含む。)の規定により読み替えて適用される場合を含む。)の規定は、法人の施行日以後に終了する事業年度のこれらの規定に規定する法人税の額の計算について適用する。
Supplementary Provisions, Article 19Transitional Measures Concerning Depreciation for Corporations
第十九条(法人の減価償却に関する経過措置)
The provisions of items (i), (iii) and (iv) of the table in Article 43, paragraph (1) of the New Act apply to depreciable assets listed in those provisions that a corporation makes an acquisition, etc. (meaning acquisition, or manufacture or construction; the same applies hereinafter in this Article) of on or after the Effective Date, and with regard to depreciable assets listed in items (i), (iii) and (iv) of the table in Article 43, paragraph (1) of the Former Act that a corporation made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
新法第四十三条第一項の表の第一号、第三号及び第四号の規定は、法人が施行日以後に取得等(取得又は製作若しくは建設をいう。以下この条において同じ。)をするこれらの規定に掲げる減価償却資産について適用し、法人が施行日前に取得等をした旧法第四十三条第一項の表の第一号、第三号及び第四号に掲げる減価償却資産については、なお従前の例による。
The provisions of Article 44-3, paragraph (1) of the New Act apply to specified business assets prescribed in that paragraph that a corporation makes an acquisition, etc. of on or after the Effective Date, and with regard to specified business assets prescribed in Article 44-3, paragraph (1) of the Former Act that a corporation made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
The provisions of Article 44-3, paragraph (2) of the New Act apply to specified business assets prescribed in paragraph (1) of that Article that a corporation makes an acquisition, etc. of on or after the date on which the Act Partially Amending the Act on Promotion of the Accumulation of Specified Businesses Contributing to the Advancement of Regional Industries comes into effect. In this case, with regard to the application of the provisions of paragraph (2) of that Article where the application period prescribed in that paragraph has begun before that date, the phrase "within two years from the first day of the application period" in that paragraph is deemed to be replaced with "during the period up to the day on which two years have elapsed from the date on which the Act Partially Amending the Act on Promotion of the Accumulation of Specified Businesses Contributing to the Advancement of Regional Industries (Act No. 41 of 1990) comes into effect (or, where that day falls after the day on which three years have elapsed from the first day of the application period, up to the latter day)".
新法第四十四条の三第二項の規定は、法人が地域産業の高度化に寄与する特定事業の集積の促進に関する法律の一部を改正する法律の施行の日以後に取得等をする同条第一項に規定する特定事業用資産について適用する。この場合において、同日前に同条第二項に規定する適用期間が開始しているときにおける同項の規定の適用については、同項中「適用期間の開始の日から二年以内」とあるのは、「地域産業の高度化に寄与する特定事業の集積の促進に関する法律の一部を改正する法律(平成二年法律第四十一号)の施行の日から二年を経過する日(その日が適用期間の開始の日から三年を経過する日後である場合には、同日)までの間」とする。
With regard to depreciable assets listed in item (iv) of the table in Article 45, paragraph (1) of the Former Act that a corporation made an acquisition, etc. of before the Effective Date, the provisions then in force continue to govern.
With regard to the application of the provisions of Article 42-8, paragraph (1) of the New Act in the case where the provisions of the preceding paragraph apply, the phrase "Article 51" in that paragraph is deemed to be replaced with "Article 51 or Article 19, paragraph (4) of the Supplementary Provisions of the 1990 Amendment Act".
前項の規定の適用がある場合における新法第四十二条の八第一項の規定の適用については、同項中「第五十一条」とあるのは、「第五十一条若しくは平成二年改正法附則第十九条第四項」とする。
The provisions of Article 47, paragraph (1) of the New Act apply to rental housing prescribed in that paragraph that a corporation acquires or newly builds on or after the Effective Date, and with regard to rental housing prescribed in Article 47, paragraph (1) of the Former Act that a corporation acquired or newly built before the Effective Date, the provisions then in force continue to govern.
新法第四十七条第一項の規定は、法人が施行日以後に取得又は新築をする同項に規定する貸家住宅について適用し、法人が施行日前に取得又は新築をした旧法第四十七条第一項に規定する貸家住宅については、なお従前の例による。
The provisions of Article 48, paragraph (1) of the New Act apply to warehouse buildings, etc. prescribed in that paragraph that a corporation acquires or constructs on or after the Effective Date, and with regard to warehouse buildings, etc. prescribed in Article 48, paragraph (1) of the Former Act that a corporation acquired or constructed before the Effective Date, the provisions then in force continue to govern.
新法第四十八条第一項の規定は、法人が施行日以後に取得又は建設をする同項に規定する倉庫用建物等について適用し、法人が施行日前に取得又は建設をした旧法第四十八条第一項に規定する倉庫用建物等については、なお従前の例による。
The provisions of Article 52-3, paragraphs (1) and (3) of the New Act apply to corporation tax for business years of a corporation ending on or after the Effective Date.
新法第五十二条の三第一項及び第三項の規定は、法人の施行日以後に終了する事業年度分の法人税について適用する。